§5128. Dual residence; reduction of tax

If the taxpayer is regarded as a resident of both this State and another jurisdiction
for purposes of personal income taxation, the assessor shall reduce the tax on that
portion of the taxpayer's income which is subjected to tax in both jurisdictions solely
by virtue of dual residence, provided that the other taxing jurisdiction allows a
similar reduction. The reduction shall be in an amount equal to that portion of the
lower of the 2 taxes applicable to the income taxed twice which the tax imposed by
this State bears to the combined taxes of the 2 jurisdictions on the income taxed
twice. [1979, c. 541, Pt. A, §232 (AMD).]

SECTION HISTORY

P&SL 1969, c. 154, §F1 (NEW).
1979, c. 541, §A232 (AMD).

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